0      0

Advanced Personal Financial Planning Conference 2016

18 - The Best Estate and Tax-Planning Strategies for the Ultra-High-Net-Worth Client Today

Jan 18, 2016 4:45pm ‐ Jan 18, 2016 6:00pm


Post-ATRA planning for the ultra-high-net-worth client requires proficiency at both transfer and income tax avoidance techniques, in particular tax basis management and maximizing the “step-up” in basis. This presentation will discuss the best income and estate planning techniques to consider in a world of lower transfer tax costs, higher income tax rates, and disappearing valuation discounts. Attendees will learn:
• Proactive tax basis management techniques that maximize the “step-up” in basis, including using leverage to increase the basis adjustment at death but reduce the amount of estate tax inclusion, using multiple exclusion amounts, and shifting basis from asset to another
• Creative uses of entities taxed as partnerships (including LLCs that are temporarily disregarded entities) that change the basis of assets, maximize the “step-up,” defer and shift tax items (income and deductions), and also transfer wealth
• How to use charitable trusts and other charitable entities to maximize income tax savings and minimize transfer tax costs
• Techniques that avoid, defer or eliminate the net investment income tax


  • Paul S. Lee, J.D., LL.M. (Taxation), Global Fiduciary Strategist, Northern Trust Company

You must be logged in and own this session in order to post comments.